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Off-Payroll Workers: Prepare now for the 2021 changes

Major changes to the tax rules for off-payroll workers in the private sector will come into force next April after a year's deferral due to the Covid-19 pandemic. From that date, businesses engaging workers through intermediary companies or agencies will have increased responsibility for checking the status of these workers and, where required, operating PAYE in relation to payments to them.

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